On China’s Taxation Administrative Mandatory Law Enforcement And Countermeasures

Tax is always the main source of national finance, according to traditional theory, taxis a kind of national property by virtue of its political power to the national voluntary levy.Therefore, the Western saying goes,"the tax is the largest goose feather out, but do not letthe goose feel pain". Based on this theory formed a mandatory taxation,free of charge, theso-called three fixed. Tax therefore emphasized the taxpayers for tax compliance, seldompay attention to the protection of the rights of taxpayers and the state of its responsibilityto the taxpayer. In the specific implementation process, the starting point of lawenforcement of tax authorities is to protect national tax in full and timely storage. In orderto achieve this goal, the tax authorities often to simplify procedures, take some toughmeasures for tax on taxpayers. When the taxpayer does not actively cooperate with theadministrative law enforcement, even more will take the barbarian law enforcement. In thelaw enforcement context, our country environment tax revenue law enforcement is facingserious challenges, the tax authority is often affected by the taxpayer to resist. In the faceof improper enforcement of tax authorities, the taxpayer rarely in the legal way of hisrights to relief, but in terms of violence against them, which led to our current violentrevolt when the incident occurred.With the construction of socialist rule of law in China continues to improve, the idea ofthe rule of law continue to win support among the people, the level of law enforcementagencies are constantly strengthened. Along with the rule of law and the continuousimprovement of the environment, people on the enforcement of administrative organs hasbeen improved, the process of the tax law enforcement violence law enforcement, violentrevolt and malignant events to improve voice also rising. But, why my country in the taxlaw enforcement on why still struggling, citizens of the enforcement of national tax doesnot match it is often seen. Also, violent revolt event rate has not been effectivelycontrolled. In order to solve this problem, the paper broke the previous most articles onlyfrom law enforcement on one-sided to discuss the difficult problem of law enforcement.This paper attempts from the comprehensive analysis of various factors the impact of tax to start, through the analysis of factors, discusses the cause of the tax law enforcementdifficulties, and find out the solution of tax enforcement difficulties, violent revoltincidents countermeasures. In order to solve the problem of tax law enforcement process,put forward some effective measures for our country to construct a harmoniousenvironment of tax law enforcement.